Preliminary assessment of the third payment request of Romania (2024)

part of this project, the reports “Analysis of the legal, methodological, and procedural framework and resources in the field of fiscal controls: Current status in Romania. Comparative analysis of best European practices. Assessment of differences” (hereinafter referred to as “the analysis report”) and “Recommendations and proposals for the revision and modification of the legislative, methodological and procedural framework of the control activity in Romania” (hereinafter referred to as “the recommendations report”) were produced with support from the contracted consultancy firm.

In Section II of the analysis report, a review of tax control activity in Romania is given. Different chapters describe in detail the specific areas. Chapter II.1 on page 11 of the report reviews the organisation of ANAF and its structure, Chapter II.5.4 on page 47 of the report presents the activities related to the antifraud control, and Chapter II.6.4 reviews the preliminary activities linked to the verification of the personal tax situation, presenting the institutional framework of the control activities.

Therefore, the analysis report constitutes a review of the institutional and legal framework of the activities carried out by the control structures.

Taking into account the conclusions and the results of the analysis, the revision of the legal framework of the tax inspection bodies shall be finalised The recommendations report includes recommendations and proposals for the revision and amendment of the legislative, methodological and procedural framework related to the fiscal control activity, taking into account the conclusions of the analysis report as well as feedback from ANAF, as stated on page 6 of the recommendations report.

Pages 12-90 of the recommendations report include a table outlining current legislation, proposed changes, motivation and comments. Comparing the proposed changes as laid out in the recommendations report with the enacted legislative changes shows that most recommendations were taken into account in the revision of the legal framework of the tax inspection bodies. For example, implemented recommendations include:

• - The introduction of clear definitions of the administrative file of the tax inspection and of

tax files (reflected in Article 1 of Law 207/2015 on the Code of Fiscal Procedure).

• - The establishment of the right of the taxpayer to have access to the administrative file of

the tax inspection (reflected in Article 7(4^1) of Law 207/2015 on the Code of Fiscal Procedure).

• - The extension of the possibility of electronic communication of documents (reflected in, for

example, Article 64(2) and Article 79 of Law 207/2015 on the Code of Fiscal Procedure).

• - The introduction of regulations to increase the efficiency of tax inspections, including the

notification of compliance before selecting the taxpayer for tax inspection (reflected in Article 121^1 of Law 207/2015 on the Code of Fiscal Procedure). With the conclusions and results of the analysis taken into account, the revision of the legal framework of the tax inspection bodies is considered finalised. The annex to the summary document also contains a table showing how recommendations were translated into the legal framework.

Commission Preliminary Assessment: Satisfactorily fulfilled

Number: 199    Related Measure: Improving the budgetary programming mechanism
Name of the Milestone: Entry into force of the amended regulatory framework to ensure multi-